Supreme Court of India
E.M.A. India Ltd. vs Union Of India (Uoi) And Ors. on 5 November, 1996
Equivalent citations: 1999(113)ELT23(SC), (2000)10SCC499, AIRONLINE 1996 SC 740
Bench: S.P. Bharucha, K.S. Paripoornan
ORDER
1. The question is whether the value of the capital investment of plant and machinery installed in the appellants' industrial unit exceeded Rupees ten lacs. Reliance was placed by the Revenue upon a letter dated 23rd January, 1978, written by the appellants to the suppliers of the machine by reason of which the said value exceeded Rupees ten lacs. The letter states, "The machine has been commissioned by them (the suppliers' engineers) and working alright at present except a jerky movement of the slides." The letter is sought to be explained away by the appellants by saying that the word 'commissioned' had been loosely used. We do not think that any interference in this matter is called for, having regard to the clear language of the letter aforementioned.